9911796707
TMI Blog2023 (12) TMI 1166X X X X Extracts X X X X X X X X Extracts X X X X ..... days prior to the conduct of audit in such manner as may be prescribed - Rule 101 (4) of the Rules, 2017, thus also provides that the proper officer may inform the registered person of the discrepancies noticed, if any, as observed in the audit and the said person may file his reply and the proper officer shall finalise the findings of the audit, after due consideration of the reply furnished. In the present case, the notice does not comply with sub-section (3) inasmuch as there is no clear not less than 15 working days time prior to the conduct of audit. The audit has been finalized on 29.09.2023 based on the revised notice, which notice though revised on 04.09.2023 itself, but was uploaded on 14.09.2023. As such the registered dealer had ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sri B. Abhay Siddhanth Mootha, Learned Counsel. For the Respondents : Sri T. C. D. Sekhar, learned Government Pleader for Commercial Tax. JUDGMENT:- (PER HON BLE SRI JUSTICE RAVI NATH TILHARI) Heard Sri B. Abhay Siddhanth Mootha, learned counsel for the petitioner and Sri T. C. D. Sekhar, learned Government Pleader for Commercial Tax for the respondents. 2. With the consent of the parties counsels, the petition is being decided finally at this stage. 3. This writ petition under Article 226 of the Constitution of India has been filed for the following relief:- It is, therefore, prayed that this Hon ble Court may be pleased to issue an appropriate writ, order or direction more particularly one in the nature of Writ of Mandamus the order in F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ders as are deemed fit and proper in the circumstances of the case. 4. Learned counsel for the petitioner submits that the show cause notice for audit under Section 65 (3) Rule 101 (4), though dated 04.09.2023, but was uploaded on 14.09.2023. The petitioner had no not less than 15 working days of statutory period to file the response. The response was sent on 28.09.2023, within the statutory period, but without considering the petitioner s response, within the period of 15 days, the audit was conducted and the report dated 29.09.2023 was submitted. Based on such report, the show cause notice under Section 73 has been issued on 29.09.2023 itself. There is violation of the principles of natural justice as also the mandatory statutory provisio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , of the Madras High Court that in such a circumstance, the audit could not be initiated. 5. He further submits that in any case the audit should have been completed within 3 months from the date of its initiation but that period expired and there was no permission/extension by the Competent Authority. Consequently, based on such audit report, the impugned show cause notice could not be legally issued. 6. Learned Government Pleader submits that the petitioner has got opportunity to submit the objections pursuant to the impugned show cause notice and the notice under Section 73 of the Act has also been issued which are impugned. He submits that all these objections as are being raised here, can be raised before the Authority pursuant to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .2023. However, the revised notice was uploaded on 14.09.2023. He submits that the report of the audit is pursuant to the revised notice. He submits that the petitioner sent the reply dated 28.09.2023 which was received on 03.10.2023 and consequently could not be considered. 8. Learned Government Pleader however, submits that in view of Section 73 of Andhra Pradesh Goods and Service Tax Act, 2017, the show cause notice can be issued independent of the Audit Report. Consequently, even now the petitioner has opportunity to file response/objections, if any, before the authority pursuant to the show cause notice. 9. We have considered the submissions advanced and perused the material on record. 10. Section 65 of the Andhra Pradesh Goods and Ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l finalize the findings of the audit after due consideration of the reply furnished. So, before finalizing the findings of the audit, with respect to the discrepancies as noticed for which notice is given the reply is filed, is to be considered. These provisions are towards complying with the principles of natural justice embodied in the statute. 15. In the present case, as mentioned above, the notice does not comply with sub-section (3) inasmuch as there is no clear not less than 15 working days time prior to the conduct of audit. The audit has been finalized on 29.09.2023 based on the revised notice, which notice though revised on 04.09.2023 itself, but was uploaded on 14.09.2023. As such the registered dealer had the information of the n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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